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发表于 2014-6-20 09:43:15
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这是我们公司给出的信息,必须是Genuine redundancy,主动要求的不算。超过一定数量后,才开始加税。
Genuine redundancy payments you receive are tax-free up to a limit based on your years of service and any prior service which is recognised for redundancy purposes .
The tax-free limit is determined by: Base amount + (Service amount x Completed years of service).
The base amount and service amount are indexed annually. For the year ended 30 June 2014, the tax-free limit is $9,246 (base amount), plus $4,624 (service amount) multiplied by the completed years of service. For amounts exceeding the tax-free limit the excess is an Employment Termination Payment (ETP) and is taxed accordingly (see link below).
The taxable component of your ETP is taxed at either 16.5% or 31.5% based on your age at 30 June of the year you cease.
具体参阅:https://www.ato.gov.au/Individua ... r=ETP_cap%23ETP_cap |
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